- Tytuł:
-
Zasady opodatkowania dochodów i obrotów ze sprzedaży produktów wytwarzanych w gospodarstwach rolnych
Principles of taxation of income and turnover from the sale of products manufactured in agricultural farms - Autorzy:
- Kulicki, Jacek
- Powiązania:
- https://bibliotekanauki.pl/articles/2195396.pdf
- Data publikacji:
- 2021
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
taxes
agriculture
food products
direct sale - Opis:
- The analysis of the applicable regulations leads to the conclusion that the system of taxation of farmers’ income is complex. The author points out different definitions of agricultural activity for the purposes of income tax and value added tax. The legislator makes the classification of agricultural income among individual sources of income for the purposes of personal income tax dependent on whether they are processed or unprocessed products and on the method of their processing. The differences in the treatment of farmers’ revenues for the purposes of income tax overlap with the tax obligations with regard to value added tax and excise tax.
- Źródło:
-
Zeszyty Prawnicze BAS; 2021, 1(69); 189-215
1896-9852
2082-064X - Pojawia się w:
- Zeszyty Prawnicze BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł